目前实行会计委派制中的几个问题及其对策思考

Rrflection on Several Problems in the Current Accountant Appointment System and its Solutions

会计委派制是对会计人员管理体制进行的一种尝试,是各级财政部门或建立的专门机构对会计人员实行的直接管理。实行会计委派制是市场经济发展的必然产物,也是加强会计监督职能的需要,在试行2年多以来取得了明显的成绩。但是,它的实施也出现了一些问题,所以会计委派制不能一蹴而就,需要在发展中采取相应的措施,才能使其不断完善。

The accountant appointment system is a trial to the reform of the management system of accountants and the direct control of accountants by the financial departments or its special institutions on all levels. The implementation of the accountant appointment system is a product of the market economy and a requirement for the enforcement of supervision function of accountants as well. A remarkable achievement has been gained in its performance in the past 2 years. However, there have appeared some problems, too. Therefore, the accountant appointment sysytem can not be accomplished overnight. Only by appropriate measures in its development will it gradually be able to attain its perfection.